REGISTERED NUMBER: 15187872 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

HAIRDRESSING HEREFORD LTD

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

I Beswick

Mrs N Beswick

REGISTERED OFFICE:

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

REGISTERED NUMBER:

15187872 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

453,585

375,184

Cost of sales

94,689

39,988

GROSS PROFIT

358,896

335,196

Administrative expenses

472,728

334,408

(113,832

)

788

Other operating income

3

17,600

5,000

OPERATING (LOSS)/PROFIT

5

(96,232

)

5,788

Interest receivable and similar income

196

329

(LOSS)/PROFIT BEFORE TAXATION

(96,036

)

6,117

Tax on (loss)/profit

-

-

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(96,036

)

6,117

Retained earnings at beginning of year

6,117

-

RETAINED EARNINGS AT END OF YEAR

(89,919

)

6,117

FIXED ASSETS

Tangible assets

6

23,955

31,940

CURRENT ASSETS

Stocks

-

3,115

Cash at bank

15,453

54,375

15,453

57,490

CREDITORS

Amounts falling due within one year

7

129,307

83,293

NET CURRENT LIABILITIES

(113,854

)

(25,803

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(89,899

)

6,137

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

(89,919

)

6,117

(89,899

)

6,137

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

I Beswick - Director

1.	STATUTORY INFORMATION

Hairdressing Hereford Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	OTHER OPERATING INCOME

PERIOD

4.10.23

YEAR ENDED

TO

31.10.25

31.10.24

£

£

Government grants

17,600

5,000

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 22 ) .

5.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

PERIOD

4.10.23

YEAR ENDED

TO

31.10.25

31.10.24

£

£

Depreciation - owned assets

7,985

7,985

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

39,925

DEPRECIATION

At 1 November 2024

7,985

Charge for year

7,985

At 31 October 2025

15,970

NET BOOK VALUE

At 31 October 2025

23,955

At 31 October 2024

31,940

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,343

4,822

Taxation and social security

96,672

39,390

Other creditors

31,292

39,081

129,307

83,293